Gianella Gallegos-Santos > Pérez Bustamante & Ponce > Guayaquil, Ecuador > Lawyer Profile
Pérez Bustamante & Ponce Offices

AV FRANCISCO DE ORELLANA Y MIGUEL H ALCÍVAR
CENTRO EMPRESARIAL LAS CÁMARAS, TORRE B, OFICINA 904
GUAYAQUIL
Ecuador
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Gianella Gallegos-Santos

Work Department
Gianella offers tax and corporate advice and compliance reviews. She specializes in challenges against tax assessments and tax refund applications involving the central and local tax authorities, as well as tax litigation. She is experienced in corporate tax planning and designing tax structures.
Gianella also has real estate expertise, particularly in related legal advice and the management of real estate projects and condominium ownership.
Position
Director
Career
- Pérez Bustamante & Ponce (2017 – present)
- Associate Lawyer, Larrea, Ortiz & Cía., Guayaquil, Ecuador (2010 -2015)
- Tax Consultant, PriceWaterhouseCoopers PwC, Guayaquil, Ecuador (2009 – 2010).
- Tax Analyst, Internal Revenue Service, Guayaquil, Ecuador (2008 -2009)
Languages
Spanish and English
Memberships
- Ecuador Bar Association
- International Bar Association
Education
- Torres y Asociados, Instituto de Programación Neurolingüística, Guayaquil, Ecuador (Master’s Degree in Neurolinguistics Programming, 2008)
- Universidad Católica Santiago de Guayaquil, Ecuador (Lawyer, 2011)
- University of Warwick, Coventry, England (LLM in Advanced Legal Studies, 2016)
- Universidad Complutense de Madrid, Instituto Universitario Ortega y Gasset, Madrid, Spain (Master’s Degree in Economic Analysis of Law, 2017)
Lawyer Rankings
Ecuador > Tax
(Leading associates)Pérez Bustamante & Ponce acts for major local companies, including several players from the oil and gas, mining, financial, renewable energy, automotive, telecoms, food and beverage and pharma sectors, in tax planning and structuring, as well as administrative claims and judicial proceedings. Tax litigation is, indeed, a key area of strength for the group, which excels in cassation and constitutional tax actions. Practice head Juan Gabriel Reyes is a reference for tax planning and structuring matters in Ecuador. Carmen Simone-Lasso is a name to note for tax, customs and international trade matters, while Juan Francisco Carrasco-Velasco stands out for his experience in corporate tax issues and litigation before the tax authorities and judicial courts. At associate level, a strong group of practice directors includes Nicolás Maldonado (whose practice encompasses tax, family office matters and public contracting); Alejandro Páez (tax optimisation; tax efficient corporate structures); Gianella Gallegos, who regularly assists with the challenging of tax assessments and tax refund applications; and Jeanette Jarrín, who focuses on tax planning and double taxation avoidance agreements. Since publication, Maldonado has been raised to the partnership; while associate José Elias Bermeo has been promoted to practice director – with effect from January and February 2025, respectively.
Lawyer Rankings
Top Tier Firm Rankings
- Banking and finance
- Competition and antitrust
- Corporate and M&A
- Dispute resolution
- Energy and natural resources
- Labour and employment
- Real estate
- Tax